From January 1, 2022, natural private entrepreneurs who are payers of the single tax of 2-4 groups, regardless of turnover and field of activity (NACE, which are listed in the register), must work under the new rules. Now, they are obligated to use the registrars of settlement operations.
Registrar of settlement operations – a device designed to register settlement transactions in the sale of goods, provision of services, transactions in currency trading in cash and/or registration of the number of sold goods (services), cash disbursement transactions to holders of electronic means of payment and acceptance of cash for further transfer.
In fact, the registrars of settlement operations are used to transfer information about the operations of entrepreneurs to the tax authorities.
The registrars of settlement operations can be of two types – classic or software. No matter what registrar of settlement operations you choose, it must be registered in the tax office.
The classic registrars of settlement operations include technical devices, which are a device that requires maintenance and repair (in case of failure). Classic registrars of settlement operations can be purchased at specialty cash register stores or marketplaces. The average cost on the market of such equipment is UAH 6,000. -12 000 hryvnias
Software registrars of settlement operations are a program (application, online service) installed on any gadget (smartphone, tablet, laptop, etc.) that has Android, iOS, Windows, and an Internet connection.
You can download free registrar of settlement operations software on the website of the State Tax Service or buy from developers for a fee. The cost of a license to use software registrar of settlement operations on average UAH 1,000/year, also, may provide monthly subscriber service in the range of 100-150 UAH / month.
The use of a registrar of settlement operations is mandatory for individual entrepreneurs on the simplified taxation system (groups 2-4) and making cash payments.
That is, the registrar of settlement operations is used if the calculation is made:
There has not been a consensus on the registrar of settlement operations and payments for goods through online acquiring for a long time. If the buyer ordered the goods, and the payment for it was made using online acquiring, such transactions are carried out using the registrar of settlement operations and with the issuance of the buyer a payment document. To date, there are clarifications of the tax and the position of the Supreme Court, which settled the controversy.
Using registrar of settlement operations when paying for services using payment systems (online acquiring) remains controversial. However, due to the lack of a legal definition of a “remote banking system,” “money transfer service,” and what they belong to, the rule of non-use of RRO when paying for services does not apply. According to the law, RRO does not apply if the payment for the service is made exclusively with the help of banking systems of remote assistance and/or money transfer service.
The first illegal settlement and cash transaction – a fine of 100% of the check amount, the second and
next – 150% of the check amount.
At the beginning of the implementation of the obligation to use the registrar of settlement operations, there are many questions. Tax clarifications, individual tax advice, case law, and legal advice can help. To avoid fines, we recommend that you pay attention to the choice of the registrar of settlement transactions and the procedure for its registration with the tax authorities.
We will be happy to help with the registrar of settlement operations and represent your interests in regulatory bodies.
